4 - Erroneous AbatementThe timely filed TC 150 return for TY 2018 is determined to be a nullity. The valid taxpayer filed a return reporting tax of $.00 and withholding of $2,500 which posted as a TC 976. Form 14039 is included with the return. The ASED for the valid return is expired. Based on the original return, the account shows TC 150 tax of $5,000, and withholding of $6,000. A CP 2000 proposing a tax increase of $2,000 based on unreported income is issued to the valid taxpayer’s last known

Note:

Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States

This paragraph is intended for use with the following IDT indicators only: TC 971 AC 504, TC 972 AC 5XX (e.g., NOIDT, NORPLY, etc.).

"You may be eligible for an Identity Protection Personal Identification Number (IP PIN). If you are under 18 and want to apply for an IP PIN, your parent or legal guardian may complete a Form 15227, Identity Protection Personal Identification Number Paper Application, or visit your local Taxpayer Assistance Center. For more information, please visit irs.gov/ippin."

Case Scenario - No IDT Only

Special Paragraph

Taxpayer is not a victim of IDT

"If you don't agree with our findings and you can provide additional information to support your position, send all documentation to the address above and we'll reconsider your claim."

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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